Income Tax Assessment Act 1936

170(14)

Amended by:


Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (assent 4/4/2017)

Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl5

Commenced Action Note
1/07/2017 Amend Inserted definition 'DPT assessment'

Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (assent 29/06/2013)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl14

Commenced Action Note
29/06/2013 Amend Omitted definition of 'double taxation agreement'

3-Sch2-Cl15

Commenced Action Note
29/06/2013 Amend Omitted definition of 'prescribed provision'

3-Sch2-Cl16

Commenced Action Note
29/06/2013 Amend Omitted definition of 'relevant provision'

Tax Laws Amendment (Small Business) Act 2007 (assent 21/06/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl108

Commenced Action Note
21/06/2007 Amend

Tax Laws Amendment (2006 Measures No.2) Act 2006 (assent 22/06/2006)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch7-Cl47

Commenced Action Note
22/06/2006 Amend Omitted definition of 'international tax sharing treaty'

Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 (assent 19/12/2005)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl10

Commenced Action Note
19/12/2005 Amend Inserted definition of 'scheme'

3-Sch1-Cl11

Commenced Action Note
19/12/2005 Amend Inserted definition of 'scheme benefit'

3-Sch1-Cl12

Commenced Action Note
19/12/2005 Amend Inserted definition of 'STS taxpayer'

3-Sch1-Cl13

Commenced Action Note
19/12/2005 Amend Omitted definition of 'Tax'

3-Sch1-Cl9

Commenced Action Note
19/12/2005 Amend Inserted definition of 'limited amendment period'

International Tax Agreements Amendment Act 2003 (assent 5/12/2003)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl1

Commenced Action Note
5/12/2003 Amend Amended definition of 'relevant provision'

3-Sch3-Cl2

Commenced Action Note
5/12/2003 Amend Omitted definition of 'the United Kingdom agreement'

Petroleum (Timor Sea Treaty) (Consequential Amendments) Act 2003 (assent 2/04/2003)

Explanatory Memorandum - REPS
Second Reading Speech - SEN

3-Sch1-Cl50

Commenced Action Note
20/05/2002 Amend Inserted definition of 'international tax sharing treaty'

3-Sch1-Cl51

Commenced Action Note
20/05/2002 Amend Substituted definition of 'relevant provision'

Income Tax (International Agreements) Amendment Act 1995 (assent 29/03/1995)

Explanatory Memorandum - REPS
Second Reading Speech - The SEN

3-Sch

Commenced Action Note
29/03/1995 Amend Amended definition of "double taxation agreement"
29/03/1995 Amend Amended definition of "the United Kingdom agreement"

Taxation Laws Amendment Act 1984 (assent 19/10/1984)

Explanatory Memorandum Part A - REPS
Explanatory Memorandum Part B - REPS
Second Reading Speech - REPS

100

Commenced Action Note
14/12/1984 Amend Inserted definition of "tax"

Income Tax Assessment Amendment Act 1982 (assent 17/05/1982)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

21(c)

Commenced Action Note
17/05/1982 Insert Inserted definition of "double taxation agreement"
17/05/1982 Insert Inserted definition of "prescribed provision"
17/05/1982 Insert Inserted definition of "relevant provision"
17/05/1982 Insert Inserted definition of "the United Kingdom agreement"